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Tax Lawyer, Vol. 61, No. 1 NOTES 287NOTEThe Comprehensive Interpretationof Section 7463(f) inSchwartz v. Commissioner In Schwartz v. Commissioner,1 the Tax Court held that the jurisdictional limit on a section 6330(d) appeal under section 7463(f)(2) of the Code is the total amount being appealed.2 The calculation used by the Tax Court is distinct from that of the limits described in section 7463(a).3 The Schwartz court made its decision based on a literal interpretation of section 7463(f)(2)4...